Audit Manual - Core Treasury System Uttarakhand

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Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps NIC is being used by the PRI‘s for maintenance of accounts • Verify whether basic infrastructure is developed/ provided to Panchayati Raj Institutes to work on PRIASOFT software • Verify whether classified register is maintained at Zila Panchayat in prescribed format • Verify that all work estimates are approved by an authorised person as per approval authority • Verify whether for assigned revenue from State/Central Govt. minor head ‗901-Share of net proceeds assigned to Panchayats‘ is opened under relevant receipts Major Heads. • Verify whether all unclassified transactions not immediately booked under the respective functional major heads due to lack of detail/proper classification in the challen/cheque/voucher, Panchayats are booked under ‗8658-Suspense Accounts‘. • Verify status of approval of accounts of Income/ Expenditure in its open meeting and its adaption • Verify compliance with provision for drawl of amount from bank after approval by sabha/ panchayat • Verify whether the accounts are kept in two parts Page 500 of 705
Government of Uttarakhand Audit Manual Sr. No Activity Risk Audit Steps Transactions of all receipts and expenditure relating to Panchayat Fund Transactions relating to provident funds, loans, deposits and advances etc, with close to balances. • Verify whether following register of records is maintained Bank/Treasury reconciliation statement Work register Register of movable and immovable properties Stock register Register of Demand ,Collection and Balance Family register Birth and death register Demand recovery register Asset register Agenda and minutes register 50 Collections • Mismatch in actual and book records • Verify whether a record is maintained for the revenue collected Page 501 of 705
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Government of Uttarakhand Audit Man
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Audit Manual - Core Treasury System Uttarakhand

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